Law: Income Tax Ordinance, 1979

Section: 59,59(1),59A,62,63,65,80,80C,143,143B,15 6

Income Tax Ordinance (XXXI of 1979)....... Ss. 143 B, 80 C, 59A, 59(1), 62, 63, 65 & 156 Statement regarding certain assessee Income from security guard services Deduction at source Filing of statement under S.143 B of the Income Tax Ordinance, 1979 Tax demand was created under S.80 C of the Income Tax Ordinance, 1979 Assessee contended that the business conducted did not attract the provisions of S.80 C of the Income Tax Ordinance, 1979 and the normal assessment should be made Validity Admittedly, assessee only filed a statement under S. 143 B of the Income Tax Ordinance, 1979 and no return was filed for the year In order to make a regular assessment, i.e. under Ss.59A, 59(1), 62, 63, or 65 of the Income Tax Ordinance, 1979, a return was required from the assessee or a notice should had been served upon the assessee to file a return Such condition having not been fulfilled there could be no question of making an assessment in the absence of a return or a notice requiring the assessee to file the return. ORDER INAM ELLAHI SHEIKH (CHAIRMAN). This further appeal of a private limited company arises out of an order, dated 29 5 2003 recorded by the learned CIT(A) I, Islamabad. 2. The relevant facts in brief are that the assessee derives income from providing security guard services and filed a statement under section 143B of the Income Tax Ordinance, 1979 against which the Assessing Officer is said to have passed an order, dated 31 1 2001 under section 59A/80C of the same Ordinance. By such order, a tax demand of Rs.167,232 is said to have been created. The assessee then filed an application for rectification on the ground that full credit for the tax deducted had not been allowed. Hence the Assessing Officer passed the order under section 156 of the Income Tax Ordinance, 1979, dated 30 10 2001 and reduced the tax payable to Rs.49,538 against which the assessee appears to have filed the appeal before the First…

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